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- E-ISSN2288-7709
- KCI
E-ISSN : 2288-7709
Vol.3 No.2
Abstract
In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.
Abstract
Could blood type provide a key to wellness and even affect our personality? The theory that blood type is linked to personality (and other mental and physical qualities) is popular mainly in Japan, though it has carried over to Taiwan and South Korea. The present study is the result of a scientific research in which the relationship between two important variables, namely blood group a nd group participation, are determined in the research framework. Based on some collected data from manufacturing firms which are accepted firms in Tehran Stock Exchange, and through cluster sampling a sample was selected. 380 questionnaires were distributed to the personnel of production line, of the firms then the reliability and validity of the questionnaires through independence test and average ratio comparison of the two population were examined, and through Pearson's chi-square formula, the relationship between blood group (independent variable) and group participation (dependent variable) were tested, then through Schuprow coefficient, the prioritization of blood groups over group participation was identified and the following results were obtained: people group participation is affected by their personality features which is derived from their temperament, mood, and characteristics. The study also showed that people blood groups has an effect on their group cooperation, and among blood groups, blood group A has the greatest tendency to group participation and then blood group O, AB, B are prioritized respectively.
Abstract
The purpose of the study was to investigate state and problems of Seongnam Jungang Market that lost competitiveness under rapidly changing logistics environment, and to give market redevelopment model, project validity and operation management plan considering commercial area and location of the market. The public market at the community that has tradition and culture of the residents provides small merchants with employment chance and to let residents buy daily necessities. The market allows farmers to sell agriculture products by themselves and to increase income. Most of public markets that open every five days help residents meet each other to exchange information. Most of public markets have been placed at local towns and rural areas to lose distribution functions remarkably at less population and quick aging.
